Sec. 1. 5 MRSA §243, as amended by PL 1989, c. 857, §§16 and 17, is further amended to read:

§243. Powers and duties

The Department of Audit shall have has authority:

1. Audit. To perform a postaudit of audit all accounts and other financial records of the State Government or any department or agency thereof of State Government, including the judiciary and the Executive Department of the Governor, except the Governor's Expense Account, and to report annually on this audit, and at such other times as the Legislature may require;

2. Counties. To install uniform accounting systems and perform annual postaudits audits of all accounts and other financial records of the several counties or any departments or agencies thereof, the expenses of such audits to be paid by the counties and reports.__Reports of such audits shall must accompany the county estimates submitted to the Legislature as provided by Title 30-A, chapter 3, subchapter I, and shall must be published in the county reports next following the completion of such audits;

3. Municipalities. To install uniform accounting systems and perform audits for cities, towns and villages as required by Title 30-A, sections 5821 to 5823. The rate charged by the department to perform audits must include the proportional amount of the State Auditor's duties and be used to offset the General Fund costs of the State Auditor;

3-A. Municipal cost component. To install uniform accounting systems and, no No later than February 1st following the end of each fiscal year, to ensure that an annual audit and postaudit of the municipal cost component and the Unorganized Territory Education and Services Fund in Title 36, chapter 115 is conducted. The expenses of these services are part of the municipal cost component and are paid out of the Unorganized Territory Education and Services Fund;

4. Accounting systems; probation officers. To install uniform accounting systems and perform postaudits for probation officers, the expenses of such audits to be paid as follows: 50% by the county where the audit is performed, 30% by the Department of Transportation and 20% by the Department of Inland Fisheries and Wildlife;